LONDON (Reuters) - Mike Lynch, the former head of software firm Autonomy, has written an open letter to Hewlett Packard (HPQ.N) renewing his rejection of a charge of accounting impropriety levelled at his management team by the U.S. company.

HP bought Autonomy last year for $11.1 billion but shocked investors last week with an 8.8 billion write-down of the acquisition, much of which it attributed to the alleged accounting irregularities.

The letter, a copy of which was seen by Reuters, was dated November 27.

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